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    <title>Section 80-IA, Sub-clause (iii) of sub-section (4) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from Industrial Undertakings, or Enterprises Engaged in Infrastructure Development, etc.</title>
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    <description>Notification under clause (iii) of sub-section (4) of section 80-IA notifies M/s. Ganesh Housing Corporation Ltd.&#039;s undertaking as an industrial park for tax-benefit purposes subject to annexure conditions including park identification, industrial activity, allocable area percentages, minimum units, investment and infrastructure thresholds, a requirement that tax benefits apply only after the prescribed number of units are located, infrastructure definitions and minimum expenditure rules, occupancy restrictions for single units, requisite statutory approvals, transfer-intimation obligations, commencement deadlines, and invalidity and withdrawal consequences for misinformation or non-compliance.</description>
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